[F19B Amendment of return by taxpayer during enquiryU.K.
(1)This section applies if a return is amended under section 9ZA of this Act (amendment of personal or trustee return by taxpayer)[F2, or in accordance with Chapter 2 of Part 4 of the Finance Act 2014 (amendment of return after follower notice),] at a time when an enquiry [F3into the return is in progress in relation to any matter to which the amendment relates or which is affected by the amendment].
(2)The amendment does not restrict the scope of the enquiry but may be taken into account (together with any matters arising) in the enquiry.
(3)So far as the amendment affects the amount stated in the self-assessment included in the return as the amount of tax payable, it does not take effect while the enquiry is in progress [F4in relation to any matter to which the amendment relates or which is affected by the amendment] and—
(a)if the officer states in [F5a partial or final closure notice] that he has taken the amendment into account and that—
(i)the amendment has been taken into account in formulating the amendments contained in the notice, or
(ii)his conclusion is that the amendment is incorrect,
the amendment shall not take effect;
(b)otherwise, the amendment takes effect when [F6a partial closure notice is issued in relation to the matters to which the amendment relates or which are affected by the amendment or, if no such notice is issued, a final closure notice is issued].
(4)For the purposes of this section the period during which an enquiry is in progress [F7in relation to any matter] is the whole of the period—
(a)beginning with the day on which notice of enquiry is given, and
(b)ending with the day on which [F8a partial closure notice is issued in relation to the matter or, if no such notice is issued, a final closure notice is issued].]
Textual Amendments
F1Ss. 9A-9D substituted for s. 9A (with effect and application in accordance with s. 88(3), Sch. 29 para. 4(2) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 4(1)
F2Words in s. 9B(1) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 33 para. 1
F3Words in s. 9B(1) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 3(2)
F4Words in s. 9B(3) inserted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 3(3)(a)
F5Words in s. 9B(3)(a) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 3(3)(b)
F6Words in s. 9B(3)(b) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 3(3)(c)
F7Words in s. 9B(4) inserted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 3(4)(a)
F8Words in s. 9B(4) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 3(4)(b)